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|Other Titles: ||Integrated income tax : impact on macroeconomic and financial in Taiwan|
|Authors: ||張嘉真;Chang, Chia-Chen|
|Keywords: ||兩稅合一;投資行為;經濟成長;所得分配;政府稅收;Income tax integration;Investment behavior;economic growth;Income tax allocation;Government tax income|
|Issue Date: ||2016-01-22 14:55:57 (UTC+8)|
Since 1998, Taiwan has adopted the income tax integration system in hoping to encourage investment and production and achieve the purpose of fair tax and improving the financial status. However, until today, the change of the domestic industry structure and deterioration of the investment environment caused capital outflow, slowing down the economic growth. The effect of the taxation reform is not as expected. Accordingly, this study used the macroeconomic data of Taiwan from 1982 to 2013 as the sample for paired T test study in order to learn the impact of income tax integration on Taiwan’s investment, economic growth, income allocation, and tax income in 16 years. The study results found out that the income tax integration system had significant impact on deteriorating the income allocation and increasing the tax income. However, it had no significant impact on the investment and domestic economic growth, showing that income tax integration did not attract foreign investors and had no help in promoting the investment as well as the economic growth.
Therefore, in responding to the international trend, this study suggested that the future tax reform shall gradually annul the complicated “imputation system” and adopt “classical system” , dividend income tax source deductions, withholding rate and other capital gains (such as interest) the same for fair tax, simple tax system, and neutralization.
|Appears in Collections:||[會計學系暨研究所] 學位論文|
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